What a surprise. Gears Tactics improves by far the XCOM approach.
In-game, this game is much more strategic than what we are used to with XCOM, the rhythm is much more fun and engaging, there is not as much silly pauses that one has to endure through it. It felt more rewarding flanking and for some reason when I was missing shots it didn't felt as frustrating as in XCOM, it feels more natural when you are supposed to hit or not. The customization options are pretty satisfying and the tech trees are complex enough to customize the way you see fit.
Would like to see more strategic options outside missions, but still, the game is really good where that absence doesn't fill as heavy since the in-game gameplay is so satisfying.